Labor Day 1999 marked the 25th anniversary of the passage of the Employee Retirement Income Security Act (ERISA), the act that brought about sweeping reforms of the private-pension system. This volume examines the foundations and the future of the private-pension system. more...

The contributors to this volume assess the impact of policies and regulations and provide detailed analysis of specific components of the pension system, including taxation, Social Security reform, hybrid plans, pension guarantees, and nondiscrimination rules. more...